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All Journal Jurnal Akuntansi Indonesia AKUNTABILITAS Jurnal Ekonomi Jurnal Ekonomi SOROT: Jurnal Ilmu-ilmu Sosial Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Tepak Manajemen Bisnis Jurnal Akuntansi dan Ekonomika IJEBA (International Journal of Economic, Business & Applications) Pendas : Jurnah Ilmiah Pendidikan Dasar Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Ekonomi dan Bisnis Jurnal Bisnis dan Akuntansi Bilancia : Jurnal Ilmiah Akuntansi JASF (Journal of Accounting and Strategic Finance) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Manajemen Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Ekonomi KIAT Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Jurnal Neraca Peradaban Jurnal Pajak dan Bisnis (Journal of Tax and Business) Jurnal Akuntansi Keuangan dan Bisnis PEKBIS Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Jurnal RIVDA
Ria Nelly Sari
Universitas Riau
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Public Health Social Sciences Other

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PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN JOB RELEVANT INFORMATION, KEPUASAN KERJA DAN MOTIVASI SEBAGAI VARIABEL INTERVENING Nengsy, Herda; Sari, Ria Nelly; Agusti, Restu
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 2, No 1 (2013)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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Performance is an important part of an organization, either a business or nonbusiness. To perform well, it is very dependent on the role of a manager. Thus, oneof success measurements of an organization is its managerial performance. Thepresent research seeks to investigate the effect of budget preparation participationon the managerial performance with job relevant information, job satisfaction andmotivation as the intervening variables. The inconsistencies of the previous researchof the effect of the budget preparation participation on the managerial performancebecome the motivation of the present research.The present research is a survey inwhich data were collected using a questionnaire distributed to the SKPD StructuralOfficials of consisting of Echelon II, Echelon III and Echelon IV at the RegionalGovernment of Indragiri Hilir Regency. Of the 213 distributed questionnaires, 159 ofthem were returned. Based on the criteria standard, there were 132 questionnairesto be calculated in the present research. The analysis method was Variant-basedSEM using SmartPLS Version 2.0. The results show that the budget preparationparticipation has no direct correlation with the managerial performance. It has arelationship with the managerial performance through job satisfaction andmotivation. The research could not prove that job relevant information is anintervening variable between the budget preparation participation and managerialperformance.Keywords: budget preparation participation, job relevant information, jobsatisfaction, motivation, managerial performance, partial least square
PENGARUH SISTEM PENGENDALIAN INTERN, KEPATUHAN TERHADAP PERATURAN PERUNDANG-UNDANGAN, OPINI AUDIT TAHUN SEBELUMNYA DAN UMUR PEMERINTAH DAERAH TERHADAP PENERIMAAN OPINI WAJAR TANPA PENGECUALIAN PADA LAPORAN KEUANGAN PEMERINTAH DAERAH DI SELURUH INDONESIA Sari, Ria Nelly
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 3, No 1 (2014)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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The objectives of this research are to prove empirically by explaining the direct effectof the independent variable internal control system, compliance with laws andregulations, the previous years audit opinion and the age of the local governmentagainst acceptance of an unqualified opinion on the financial statements of the localgovernment. Internal control system variable is proxied by weakness of the systemof internal control that consist of the weaknesses of the system of accounting andreporting controls (SPAP), the weakness of the implementation of the control systemof income and expenditure budget (SPPAPB), the weakness of the internal controlstructure (StPI). As for the variable compliance with laws and regulations is proxiedby the number of cases and the value of non-compliance with statutory provisionsthat consist of findings that result in loss of the state, the potential loss to the state,lack of acceptance, administrative irregularities, not economic, ineffectiveness andinefficiency. The data analysis was conducted using logistic regression. Thepopulation in this study is the Local Government Finance Report in Indonesia in2008 - 2012 who obtained opinion from the BPK RI. The sample in this studyamounted to 2,144 LKPD throughout Indonesia. Data in this study were obtained onthe website www.http//bpk.go.id publications. www.wikipedia.org and www.kemendagri.go.id. The results of research shows that the weakness of controlsystem of accounting and reporting (SPAP), non-compliance with statutoryprovisions that result in the case of loss of regional/corporate and administrativeirregularities negative effect on WTP opinion acceptance. While the previous yearsaudit opinion positive effect on WTP opinion acceptance.Keywords: internal control system, compliance with laws and regulations,theprevious years audit opinion and the age of the local government,anunqualified opinion
Pengaruh Pengetahuan Terhadap Audit Judgement dengan Kompleksitas Tugas dan Independensi Sebagai Variabel Moderating (Studi Pada Akuntan Publik di KAP Wilayah Sumatera) Febrianti, Irma; Sari, Ria Nelly; Darlis, Edfan
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The purpose of this study was to examine the effect of auditors knowledge on the audit judgement with the complexity of the task and independency as a moderating variable. The population of this study were auditors who worked in Public Accountant Office in Sumatera region. This study used purposive sampling method and used SPSS 20 software to analize the data. The results prove that knowledge of auditor affect the audit judgement. This study also found that the interaction between complexity of the task and knowledge and the interaction between independency and knowledge have an effect on the auditor's judgment. The magnitude of the effect (R2) of the auditor knowledge, complexity of the task and independency on the audit judgement was 77%. While the remaining 23% is influenced by other variables.Keywords: auditor’s knowledge, complexity of the task, independency, audit judgement.
PENGARUH OPINI AUDIT TAHUN SEBELUMNYA, OPINION SHOPING, KESULITAN KEUANGAN, AUDITOR CLIENT TENURE, KUALITAS AUDIT TERHADAP OPINI AUDIT WAJAR TANPA PENGECUALIAN DENGAN PARAGRAF PENJELAS (GOING CONCERN) Rivelino, Dhani Yudhi; Sari, Ria Nelly; Kurnia, Pipin
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

Indonesia's economic problems a few years led many companies to Property & Real Esatate experienced instability due to the influence of the global financial crisis, causing substantial doubt on the ability of companies (Unqualified opinion report with explanatory paragraph/Going Concern). Substantial doubt consists of two problems, namely financial issues and problems in the operation of the company. So the purpose of this study was to determine the effect of opinion audit last year, shoping opinion, financial distress, the client auditor tenure, audit quality on wtp audit opinion with an explanatory paragraph on company property and real estate in Indonesian stock exchange. The population of this research is company property and real estate in Indonesian stock exchange. Sampling by purposive sampling, and obtained 22 corporate data into a sample for the study year 2010-2011. The method used is descriptive analysis and logistic regression analysis using SPSS (Statistical Package for Social Science) 20. From the analysis show that opinion audit last year significantly affect on Unqualified opinion report with explanatory paragraph/Going Concern). While the quality of the audit, opinion shopping, financial distress, the client auditor tenure no significant effect on (Unqualified opinion report with explanatory paragraph/Going Concern). Keywords: Opinion Audit Last Year, Opinion Shopping, Financial Distress, Auditor Client Tenure, Audit Quality.
PENGARUH KARAKTERISTIK DEWAN KOMISARIS DAN KARAKTERISTIK PERUSAHAAN TERHADAP PRAKTIK MANAJEMEN RISIKO PERUSAHAAN (Studi Terhadap Perusahaan yang Terdaftar pada BEI indeks KOMPAS 100 Tahun 2010 s.d 2012) Ramadhani, Nila; Sari, Ria Nelly; Darlis, Edfan
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 4, No 1 (2015)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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This study aimed to test the influence of the characteristics of commissioners andthe characteristics of the companys board of directors on the companys riskmanagement practices. Characteristics commissioners were used in this study is therisk management committee, board size, the proportion of independent directors andcommissioners educational background, while the characteristics of companies thatuse is reputable auditors, institutional ownership and complexity. The sample usedin this study is a company KOMPAS100 categories listed in the Indonesia StockExchange (BEI) with the observation period 2010-2012. Purposive sampling methodused in the selection of data samples and obtained a sample of 54 companiesselected. This study uses multiple linear regressions. Results from this studyshowed that only the Risk Management Committee, board size and complexity thathave an influence on the companys risk management practices.Keywords: enterprise risk management, board of commissioner’s characteristics,firm characteristics
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA SATUAN KERJA BADAN LAYANAN UMUM UNIVERSITAS RIAU Fahdi, Muhammad; Sari, Ria Nelly
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 4, No 1 (2015)
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This study aimed to examine the effect of the quality of human resource, utilizationof information technology, leadership styles, organizational culture, internal controlunit, and organizational commitment to the performance of public service agencyworking unit Riau University. Research conducted on 94 financial management atthe University of Riau. Respondent participation rate amounted to 70.21% (66people). The analysis tool used is multiple regression with SPSS version 21. Testsperformed include testing the validity and reliability, testing data and classicalassumptions of normality, the coefficient of determination, and hypothesis testingresearch. The results showed that the higher the quality of utilization of informationtechnology, leadership styles and organizational commitment will affect theperformance. Meanwhile, human resource , organizational culture, and the internalcontrol unit has no effect on the performance exhibited significantly. The coefficientof determination was 50,9%, which is still contained 49,1% explained by otherfactors that are not included in this study.Keywords: Performance, Public Service Agency
PENGARUH DEWAN DIREKSI, KOMISARIS INDEPENDEN, KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KINERJA PERUSAHAAN DENGAN ENTERPRISE RISK MANAGEMENT SEBAGAI INTERVENING (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2012-2014) Lestari, Sri Rahayu; Sari, Ria Nelly; A, Al Azhar
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The purpose of this study is to examine the effect of Good Corpotare Governance’s mechanism that consist of Board of Directors, Independent Commissioner, Manajerial Ownership, and Institusional Ownership on the existence of Enterprise Risk Management and the effect of the Enterprise Risk Management on firm performance. In addition, this study also examines the intervening role of Enterprise Risk Management on the relationship between Corporate Governance and firm performance. The population of this study was manufacturing companies listed in Indonesia Stock Exchange for the 2012 to 2014 financial year. By using purposive sampling method, 25 firms were selected as a sample. This study used data from company’s annual report. The analysis technique used multiple linear regression analysis using SPSS computer program. The results of analysis showed that Board of Directors, Independent Commissioner, Manajerial Ownership, and Institusional Ownership affect the existence of Enterprise Risk Management and the existence Enterprise Risk Management affects firm performance. The result also proved that Enterprise Risk Management act as an intervening variable among Board of Directors, Independent Commissioner, Manajerial Ownership, and Institusional Ownership on firm performance.Keyword : Good Corporate Governance, Enterprise Risk Management and Firm Performance
ANALISIS PENGARUH STRATEGI PERUSAHAAN, KARAKTERISTIK PERUSAHAAN, DAN KONEKSI POLITIK TERHADAP MANAJEMEN PAJAK (Studi Empiris Pada Perusahaan Manufaktur Yang Listing di Bursa Efek Indonesia Tahun 2012-2014) Jannah, Nurriya Miftachul; Sari, Ria Nelly; Hariyani, Eka
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This study aims to examine the influence of business strategy, firm characteristics and political connection on tax management. Tax management is a dependent variable in this study that measured by current effective tax rate. Independent variables of this study are business strategy, firm characteristic, and political connection. Firm characteristic that proxy by leverage and capital intensity. The samples of this research are the manufacture firms listed in Indonesian Stock Exchange in 2012-2014. The samples are collected using purposive sampling method and resulted 55 firms become the samples. Data analyzed by classic assumption tests and examination hypothesis by panel data regression. The result shows that there is negative effect of leverage on tax management. Another result shows that there is positive effect of capital intensity on tax management. Business strategy and political connection were not shown to affect tax management.Keywords : tax management, business strategy, firm characteristic, leverage, capital intensity, political connection
PENGARUH BUDAYA ORGANISASI, DUKUNGAN MANAJEMEN PUNCAK, PELATIHAN DAN PENDIDIKAN TERHADAP APLIKASI TEKNOLOGI INFORMASI DAN PENGARUHNYA TERHADAP KINERJA RUMAH SAKIT DI PEKANBARU Rachman, Abdul; Sari, Ria Nelly; Arifin, Kasman
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 6, No 2 (2017)
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The study aims to test scientifically about the influence of organizational culture, topmanagement support, training and education of information technology applicationand its effect on hospital performance. Subjects in this study were directors, ITmanagers, financial managers, and other hospital management of 74 respondents.The data of this study were collected using several questionnaires such asinformation technology questionnaire, organizational culture, top managementsupport, training and education, organizational performance with total items as muchas 48 items. The technique used to analyze the data is Partial Least Squaretechnique using smartPLS 2.0 M3 program. The results of hypothesis testing of thisstudy resultd, the first the application of information technology affects theperformance of the company, with a value of T-statistics 15.727 (above 1.96).Second, organizational culture has an influence on the application of informationtechnology, with a value of T-statistics 2.899 (above 1.96). Third, top managementsupport influences the application of information technology with the value of Tstatistic2.834 (above 1,96). Fourth, training and education affect the application ofinformation technology with the value of T-Statistic 4.448 (above 1.96). The resultsof this study can be concluded that organizational culture, top management support,training, and education can affect the use of information technology and ultimatelyimpact on company performance.
PENGARUH SISTEM PENGENDALIAN MANAJEMEN TERHADAP KINERJA PERUSAHAAN DENGAN STRATEGI BISNIS SEBAGAI VARIABEL INTERVENING : STUDI PADA PERUSAHAAN MANUFAKTUR TERDAFTAR DI BURSA EFEK INDONESIA Junita, Dewi; Sari, Ria Nelly; Kurnia, Pipin
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 6, No 2 (2017)
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This research uses contingency theory to examine the influence of managementcontrol system (SPM) on company performance, management control system (SPM)to business strategy, business strategy to company performance, and managementcontrol system (SPM) to company performance with business strategy asintervening variable . The research used data collection method of mail survey andcensus sampling to manufacturing company represented by Chief Financial Officer(CFO) or subordinated manager, internal auditor and controller of manufacturingcompany listed in Indonesia Stock Exchange (BEI). The data obtained wereanalyzed by using PLS analysis technique (Partial Least Square) through WarpPLSsoftware. In addition, to test the fourth hypothesis, the VAF method is used to testthe intervening variables in the hypothesis. The results showed that themanagement control system is directly and positively related to the companysperformance. Furthermore, the management control system has a positive effect onbusiness strategy. Then, business strategy is also influential and positive on theperformance of the company. The results of this study also shows that themanagement control system has a positive effect on the companys performancethrough business strategy with business strategy as a partial mediator.
Co-Authors Abd. Rasyid Syamsuri Abdul Rasyid Al Azhar A Al Azhar L Al Azhar L Al Azhar L Al Azhar L ' Al Azhar L. Al-azhar A Alfiati Silfi Alfiati Silfi Anak Agung Gede Sugianthara Andreas Angraeni, Rani Annisa Annisa Annisa Annisa Annisa Erselina Annisa, Yosy Ariesty Ariesty Arifin, Kasman Aura Pratadina Ayu Rahayu Azwir Nasir Benny Helmi Caesar Arif Budiman Caylina, Elgi Chairia Claudya Shelviana Angelina Dede Kurniawan Desi Rusfiani Desmita Desmita Devi Safitri Devi, Safitri Dhani Yudhi Rivelino, Dhani Yudhi Diana Haira DIANI MARDISAR Dina Afrina Edfan Darlis Edgar Octoyuda Eka Hariyani Elsi Arianti Epi Yani Fakhria Ahmad Tawang Febriati Rusyda D. Sagala Gita Mustika Gusnardi ' ' Halfi Nurhakiki Hariadi Hariadi Hariadi Hariadi Hayati, Restu Heni Pujiastuti Herda Nengsy Hidayat, Zullaika Hilfa Mora Marito Nst Irma Febrianti, Irma Isfani, Yulia Jannah, Nurriya Miftachul Junita, Dewi Kamaliah Kamaliah, Kamaliah Ketut Tirtayasa Kurnia Pipin Lestari, Fitra Lila Anggraini M. Azmi Insan Cemerlang M. Rasuli M. Rasuli Mai Siska Meilda Wiguna Melly Novia Abdillah Meri, Handayani Muhammad Fahdi, Muhammad Nasrizal, Nasrizal Nila Ramadhani Nila Ramadhani, Nila Ningrum, Indah Sawitri Nirmayana Nirmayana Nopeanti, Ika Luly Novita Indrawati Novita Indrawati Nurainun Nurainun Oktari, Yona Oktari, Yona Peace Kanne Natalia Pipin Kurnia Poppy Nurmayanti Pratama, Dimas Adytia Putri Meliya Annisa Putri, Hidayatna Putri, Hidayatna Qiyah, Barotitta Ramadahniel Islami Restu Agusti Reza Mardi Putra Rheny Afriana Hanif Rheny Afriana, Rheny Rhia Dwiningsih Ria Safitri ' Ricardo, Ricardo Riska Natariasari Rita Anugerah Rizke Wiliyanti Rizkie Wili Yanti Rudi Panca Putra Panggabean Ruhul Fitrios Safitri Devi Sania, Utami Juni Sa’diah, Naila Sembiring, Rinawati Seprizal - Shelly Viviany Siagian, Hendra Sakti Putra Sintia Maramis Sri Rahayu Lestari Suhadi, Jhon Supriono Supriono ' Susilatri Susilatri Susilatri Susilatri, Susilatri Syahnasthalia Syahnasthalia Syarifah Dalila Rahmani Djamalilleil Tobi Arfan Tri Rosmarini Ulfa Afifah Utami Juni Sania Vince Ratnawati Virgiana Ningsih Walmi Sholihat WATI, VINCE RATNA Wulandari Wulandari Wulandari Yanti, Rizkie Wili Yanti, Rizkie Wili Yelfa Fauziyyah Yesi Mutia Basri Yesi Mutia Basri Yona Oktari Yulia Isfani Zulbahridar Zulbahridar Zulkarnain Zulkarnain